That in the framework of implementing the provision in Article 13 of Regulation of the Minister of Finance No. 35/PMK.04/2007 concerning Excisable Good Entrepreneur Code Number of Manufacturers and Importers of Ethyl Alcoholic Drink, it is necessary to stipulate a regulation of the Director General of Customs and Excise concerning Procedures for Issuing, Changing and Revoking Excisable Good Entrepreneur Code Number of Manufacturers and Importers of Ethyl Alcoholic Drinks;
THE REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE CONCERNING PROCEDURES FOR ISSUING, CHANGING AND REVOKING EXCISABLE-GOODS ENTREPRENEUR CODE NUMBER OF MANUFACTURERS AND IMPORTERS OF ETHYL ALCOHOLIC DRINKS
In this Regulation, the concerned:
In the interest of supervision over excisable goods and state revenue, ethyl alcohol manufacturers, manufacturers and importers of MMEA already securing license from the institution in charge of industrial and/or trading affairs shall have NPPBKC.
(1) In order to obtain NPPBKC as described in article 2, manufacturers and importers of MMEA shall submit first applications to Heads of Service Offices, by enclosing site map of location/building/business place for examination in the framework of fulfilling physical requirements.
(2) Based on the applications as intended in paragraph (1), the Heads of Tax Service Offices shall assign Customs and Excise Officials to inspect the location/building/business place.
(3) Based on the result of the inspection as intended in paragraph (2), the Customs and Excise Officials shall make inspection protocols signed by the Customs and Excise Officials and entrepreneurs or their proxies.
(4) In case of the physical requirements as stipulated in Article 3 of Regulation of the Minister of Finance No. 3S/PMK.04/2007 had been fulfilled, the manufacturers and importers of MMEA shall submit applications to obtain NPPBKC to the Minister of Finance in this case the Heads of Service Offices by using form PMCK-6.
(5) In case of the physical requirements as stipulated in Article 3 of Regulation of the Minister of Finance No. 3S/PMK.04/2007 being not fulfilled, the Heads of Service Offices shall notify in writing the manufacturers and importers of MMEA, accompanied by explanations.
(6) The activities as intended in paragraph (2) up to paragraph (5) shall be settled in not later than 10 (ten) working days.
(1) The applications as described in article 3 paragraph (4) shall be accompanied by the administrative requirements as described in article 5 of Regulation of the Minister of Finance No. 35/PMK.04/2007.
(2) In case of the requirements as intended in paragraph (1) being fulfilled, the Heads of Service Offices on behalf of the Minister of Finance in not later than 30 (thirty) working days, shall stipulate a decree of the Minister of. Finance on the issuance of NPPBKC as the manufacturers and importers of MMEA, along with attachment in the form of NPPBKC.
(3) In case of the requirements as intended in paragraph (1) being not fulfilled, the Heads of Service Offices shall notify the applicants in writing, to complete the shortcomings of requirements or improve data about applications in not later than 30 (thirty) working days.
(4) In case of in the period as intended in paragraph (3), the applicants is not completing the shortcomings of requirements or improving the data about their applications, the Heads of Service Offices shall issue notification about rejection, containing reasons for the rejection.
(5) The decree as intended in paragraph (2) or notification as intended in paragraph (4) shall be conveyed to applicants, and the copy is made available to the Director, of Excise and Heads of Regional Offices.
(1) The decree of the Minister of Finance as described in article 4 paragraph (2) can be revoked if the owners of NPPBKC or the manufacturers and importers of MMEA fulfilled the provisions on revocation stipulated in Article 7 paragraph (1) of Regulation of the Minister of Finance No. 35/PMK.04/2007.
(2) The decree of the Minister of Finance as intended in paragraph (1) shall be revoked by the Head of Service Offices on behalf of the Minister of Finance by stipulating a decision on revocation of NPPBKC.
(3) The revocation of the Decree of the Minister of Finance as intended in paragraph (1) shall be in exception for the manufacturers and importers of MMEA that undertake no activity for one year because of:
(4) The exception as intended in paragraph (3) shall be reported to the Heads of Service Offices in not later than 7 (seven) days:
(5) The decree on revocation as intended in paragraph (2) shall be conveyed to owners of the said NPPBKC and the copy is made available to the Director of Excise and Heads of Regional Offices.
(1) Based on the decree on revocation as described in article 5 paragraph (2), the Heads of Service Offices shall sort out to ascertain the volume of ethyl alcohol whose excise has not been settled in factories or business places of Importer of MMEA.
(2) In not later than 30 (thirty)days as from the date of receipt of the decision on revocation by owners of NPPBKC, the MMEAI shall be abide by the following provisions:
(3)In the case that of the obligation as intended in paragraph (2) has not been fulfilled, the particular MMEA shall be destroyed by the Heads of Service Offices at expense of the owners of excisable goods.
(1) Any change in the name of company, corporate ownership, location/building of MMEA mentioned in NPPBKC only can be realized by the Heads of Service Offices on behalf of the Minister of Finance.
(2) Manufacturers and importers of MMEA that undertake the change as intended in paragraph (1) shall submit application for changing NPPNKC to the Minister of Finance in this case the Heads of Service Offices.
(3) In case of the requirements being received completely and truthfully, the Heads of Service Offices on behalf of the Minister of Finance, in not later than 15 (fifteen) days as from the date of receipt of the applications shall stipulate a decree on the change in NPPBKC as manufacturers or importers of MMEA.
(4) In the case that the received requirements that are not completed and true, the Heads of Service Offices shall notify in writing the applicants to complete the shortcomings of requirements or improve data about the applications in not later than 15 (fifteen) days.
(5) In the case that in the period as intended in paragraph (4), the applicants can not complete the shortcomings of requirements or improving data about the applications, the Heads of Service Offices shall issue notification about rejection, containing reasons for the rejection.
(6) The decision as intended in paragraph (3) or rejection as intended in paragraph (5) shall be conveyed to the applicants and the copy is made available to the Director of Excise and Heads of Regional Offices.
The regulation shall come into force as from date of stipulation.
For public notice, the regulation shall be published in State Gazette of the Republic of Indonesia.
Stipulated in Jakarta
On May 31, 2007
THE DIRECTOR GENERAL
Signed
ANWAR SUPRIJADI
NIP 120050332